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Session Laws, 1960
Volume 641, Page 19   View pdf image (33K)
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laws relating to assessments by tax authorities when a taxpayer
neglects to file a return.

WHEREAS, In the last amendment of Section 43 of Article 8. 1 of the
Code, as contained in Chapter 757 of the Acts of 1959, there was an
incorrect cross-reference which should be corrected for accuracy;
now, therefore

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 43 of Article 81 of the Annotated Code of Maryland
(1959 Supplement), title "Revenue and Taxes", sub-title "Assessors
and Discovery of Taxable Property", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

43. If any person, when so required by the supervisors of assess-
ments or the department of assessments of Baltimore City, shall
neglect after ten days' notice to render the account required in Sec-
tion, [43] 42, said supervisors of assessments or department of assess-
ments of Baltimore City shall, on their own knowledge, and on the
best information they can obtain, value and assess the personal
property of such person to the utmost sum they believe the same to
be worth in cash and notify such person of the assessment and valu-
ation thereof, with opportunity for hearing thereon.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1960.

Approved March 1, 1960.

(House Bill 12)

AN ACT to repeal and re-enact, with amendments, Section 27 of
Article 66 1/2 of the Annotated Code of Maryland (1957 Edition),
title "Motor Vehicles, " sub-title "Administration-Registration-
Titling", to provide that the Department of Motor Vehicles shall
refuse to issue registration or a certificate of title to an applicant
when a warrant for a motor vehicle violation has been issued
against and not served on the applicant.

WHEREAS, The Department of Motor Vehicles formerly assisted in
the process of serving warrants for motor vehicle violations by re-
fusing to issue new registrations to applicants who had warrants
outstanding until the warrants were answered in court; and

WHEREAS, An opinion of the Attorney General in March, 1959, de-
clared that the statutory basis for this administrative action had
been repealed by Chapter 45, Laws of 1955; and

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.

CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.


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Session Laws, 1960
Volume 641, Page 19   View pdf image (33K)
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